A company issued $13\%$ bonds, dated January $1,$ with a face amount of $$540$ million on January $1,$ Year $1.$ The bonds mature in Year $11(10$ years$).$ For bonds of similar risk and maturity the market yield is $15\%.$ Interest expense is recorded at the effective interest rate. Interest is paid semiannually on June $30$ and December $31.$ The company recorded the sale as follows:

January $1,$ Year $1$

General Journal Debit Credit

Cash $($price$)484,947,999$

Discount on bonds $($difference$)55,052,001$

Bonds payable $($face amount$)540,000,000$

Required:

What would be the amount$($s$)$ related to the bonds that the company would report in its statement of cash flows for the year ended December $31,$ Year $1?$